When Will a Company NOT Be Criminally Liable Under the Criminal

When will a company NOT be criminally liable under the Criminal Code Act 1995 (Cth) ?

A) When an offence is committed by an employee or agent of the company.
B) When a corporate culture existed that encouraged or tolerated the offence.
C) When the board or senior management tacitly or impliedly authorised the offence.
D) When failed to create or maintain a corporate culture that required compliance with the law.